Theisen B A, Pelfrey S
Oakland University, Rochester, MI, USA.
Healthc Financ Manage. 1997 Apr;51(4):80-4.
The IRS requires healthcare organizations to properly classify their workers as either independent contractors or organizational employees. In order to protect their organizations from IRS-imposed monetary fines, healthcare financial managers must understand how the IRS evaluates employment status and the consequences their organizations will face if they misclassify employees. Changes involving the status of independent contractors and organizational employees instituted by the Small Business Job Protection Act of 1996 are favorable to employers and clarify safehaven provisions under section 530 of the 1978 Revenue Act. Significant changes include requiring the IRS to notify employers of section 530's relief provisions when an audit begins, expanding section 530 relief, clarifying industry practice relief provisions, and shifting the burden of proof to the IRS. In addition to Federal legislation, the IRS introduced administrative initiatives, such as those contained in Announcement 96-13, to clarify worker reclassification issues. In Announcement 96-13, the IRS implemented a three-part plan that includes a test classification settlement program, an appeals process, and a training manual to clarify these issues.
美国国税局要求医疗保健机构将其员工正确分类为独立承包商或机构员工。为保护其机构免受美国国税局处以的罚款，医疗保健财务经理必须了解美国国税局如何评估就业状况以及如果他们将员工错误分类，其机构将面临的后果。1996年《小企业就业保护法》对独立承包商和机构员工的身份所做的变更对雇主有利，并明确了1978年《税收法》第530条规定的安全港条款。重大变更包括要求美国国税局在审计开始时通知雇主第530条的减免条款、扩大第530条的减免范围、明确行业惯例减免条款，以及将举证责任转移给美国国税局。除了联邦立法外，美国国税局还推出了行政举措，如第96 - 13号公告中的举措，以澄清员工重新分类问题。在第96 - 13号公告中，美国国税局实施了一个包含三部分的计划，其中包括一个测试分类和解计划、一个上诉程序以及一本培训手册，以澄清这些问题。
